Exhibit 23.1

             INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM'S CONSENT

We consent to the  inclusion in this  Registration  Statement  of Direct  Insite
Corp.  and  Subsidiaries  on Form S-1 of our report dated March 26,  2008,  with
respect to our audits of the consolidated  financial statements of Direct Insite
Corp. and  Subsidiaries as of December 31, 2007 and 2006 and for the years ended
December 31, 2007 and 2006,  which report  appears in the  Prospectus,  which is
part of this  Registration  Statement.  We also consent to the  reference to our
Firm under the heading "Experts" in such Prospectus.

Our report on the consolidated  financial  statements  refers to a change in the
method of accounting  for common stock  warrants in  accordance  with FASB Staff
Position   ("FSP")  EITF   00-19-2,   "Accounting   for   Registration   Payment
Arrangements",  effective  January 1, 2007. Also, our report on the consolidated
financial  statements  refers to a change in the method of accounting  for share
based compensation in accordance with Statement of Financial Accounting Standard
No. 123 (Revised 2004), effective January 1, 2006.

/s/ Marcum & Kliegman LLP

Marcum & Kliegman LLP
Melville, New York
September 29, 2008